Rev. & Tax. Code, § 23310 · Article 7. Suspension and Revivor
Rev. & Tax. Code, § 23310
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The Franchise Tax Board may abate, upon written request by a qualified entity, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified entity certifies, under penalty of perjury, that it was not doing business, within the meaning of subdivision (a) of Section 23101, has ceased doing business, and does not have any remaining assets in the business.
(b) For purposes of this section:
(1) “Qualified entity” means a domestic corporation subject to Division 1 (commencing with Section 100) of Title 1 of the Corporations Code or a domestic limited liability company subject to Title 2.6 (commencing with Section 17701.01) of the Corporations Code that satisfies either of the following conditions:
(A) Was never doing business, within the meaning of subdivision (a) of Section 23101, in this state at any time after the time of its incorporation in this state.
(B) Was previously doing business, within the meaning of subdivision (a) of Section 23101, and has filed all returns required under Section 18601, 18633, or 18633.5 for the tax years prior to cessation of doing business.
(2) “Qualified taxes, interest, and penalties” means tax imposed under Section 17941 or 23153, and associated interest and penalties, and any penalties imposed under Section 19141. “Qualified taxes, interest, and penalties” does not include tax imposed under Section 17942, 23501, or 23731, or associated interest or penalties, and does not include additional tax, penalties, or interest resulting from a final or pending state or federal audit.
(c) In no instance shall the taxes abated pursuant to subdivision (a) exceed the minimum or annual tax imposed under Section 17941 or 23153.
(d) A qualified entity shall establish that it has ceased all business operations and has no remaining assets at the time of filing the request for abatement pursuant to this section.
(e) The abatement of unpaid qualified tax, interest, and penalties pursuant to this section is conditioned on the dissolution of a corporation or the cancellation of a limited liability company of the qualified entity with the Secretary of State prior to the abatement.
(f) (1) The Franchise Tax Board may prescribe any regulations that may be necessary or appropriate to implement the purposes of this section.
(2) Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the Franchise Tax Board pursuant to this section.
Notes and commentary — not statutory text
History
Added by Stats. 2018, Ch. 679, Sec. 3. (AB 2503) Effective January 1, 2019.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23310.
- Text hash
- sha256 c5cadf95fc9d4d64e5692f1381de113d282e4ec74724b808e11075d8540ceda2
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Corporations Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 17941Printed as Section 17941 or 23153
- Rev. & Tax. Code, § 17942Printed as Section 17942, 23501, or 23731
- Rev. & Tax. Code, § 18601Printed as Section 18601, 18633, or 18633.5
- Rev. & Tax. Code, § 18633Printed as Section 18601, 18633, or 18633.5
- Rev. & Tax. Code, § 18633.5Printed as Section 18601, 18633, or 18633.5
- Rev. & Tax. Code, § 19141Printed as Section 19141
- Rev. & Tax. Code, § 23101Printed as Section 23101
- Rev. & Tax. Code, § 23153Printed as Section 17941 or 23153
- Rev. & Tax. Code, § 23501Printed as Section 17942, 23501, or 23731
- Rev. & Tax. Code, § 23731Printed as Section 17942, 23501, or 23731
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23310. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.